https://www.taxtmi.com/caselaws?id=398658 The High Court dismissed the petitioner's writ petition seeking a refund of IGST and CGST on exported goods. The court held that the rejection of the refund claim by the tax authority, based on the petitioner availing duty drawback on export goods, did not amount to gross illegality or lack of jurisdiction justifying judicial review under Article 226. The court emphasized that the appellate authority should address eligibility for refunds, and upheld the tax authority's decision, emphasizing adherence to legal procedures in tax refund matters under the GST laws. en-us Tue, 23 Jun 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398658 The High Court dismissed the petitioner's writ petition seeking a refund of IGST and CGST on exported goods. The court held that the rejection of the refund claim by the tax authority, based on the petitioner availing duty drawback on export goods, did not amount to gross illegality or lack of jurisdiction justifying judicial review under Article 226. The court emphasized that the appellate authority should address eligibility for refunds, and upheld the tax authority's decision, emphasizing adherence to legal procedures in tax refund matters under the GST laws. Case-Laws GST Tue, 23 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398658